India: Tax Authorities

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

RPV Legal's Primer On Union Budget 2026–27

The Union Budget 2026–27 arrives at a critical juncture, with India positioning itself for global economic leadership amid heightened global tensions, shifting trade alignments, and persistent economic uncertainty.

RL

RPV Legal

Union Budget 2026: Indirect Tax Analysis

In this budget update we have highlighted the key changes made to the indirect tax regime inthe Union Budget presented by the Hon'ble Finance Minister on February 1, 2026.

AP

Argus Partners

Budget Reactions - Lakshmikumaran And Sridharan Attorneys - Taxation

The 2026 Budget has introduced significant changes that will impact various aspects of taxation. Our experts at Lakshmikumaran & Sridharan Attorneys have analysed these announcements and their implications.

LS

Lakshmikumaran & Sridharan

Union Budget 2026 - Direct Tax Proposals

No changes have been proposed in the Finance Bill, 2026 (Bill) on the personal and corporate income tax rates.

KC

Khaitan & Co LLP

The Supreme Court Of India's Judgement In Tiger Global: Jarring Way Ahead For India-Mauritius Tax Treaty

HA

HSA Advocates

Pre-Budget Expectations

LS

Lakshmikumaran & Sridharan

Tiger Global: Redefining Treaty Protection In India

I

CMS INDUSLAW

Tax Street – December 2025

NP

Nexdigm Private Limited

Supreme Court Ruling In Case Of Tiger Global: Key Observations And Takeaways

AC

Aurtus Consulting LLP

The New Income Tax Act 2025

MC

MAHESHWARI & CO. Advocates & Legal Consultants

Tiger Global After GAAR Treaty Shopping Tax Residency Certificates And What Investors Must Show

LP

Legitpro Law

Tiger Global Before The Supreme Court: Redefining The Limits Of Treaty Protection, AAR Jurisdiction And Investor Certainty

KS

King, Stubb & Kasiva

Supreme Court Denies India-Mauritius Tax Treaty Benefit For Tiger Global, Rejects Grandfathering Protection Under GAAR

KC

Khaitan & Co LLP

Supreme Court Rules On Taxability Of Capital Gains In India – Denies Mauritius Tax Treaty Benefits And GAAR Grandfathering Protection

AP

AZB & Partners

Moving Towards Responsible And Ethical Use Of AI: Analysis Of India's Proposed AI Bill, 2025

India Technology

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LexOrbis

Cracking The Code: The New Labour Laws At A Glance

India Employment

AP

Argus Partners

Consent Managers Are India's Next Big Opportunity: Here's The FAQ You Need

AP

AK & Partners

Comparative Framework: How The New Labour Codes Differ From 29 Old Labour Laws

India Employment

LP

Legitpro Law

SEBI's Crackdown On Finfluencers: Regulations And Enforcement

India Commercial

AL

Aarna Law

Supreme Court Upholds Revenue's Right To Tax Tiger Global's Flipkart Exit Gains

The Supreme Court of India ruled against Tiger Global's Mauritius-based entities, holding that capital gains from exit from Flipkart shares are taxable.

NP

Nexdigm Private Limited

Exploring How India Addresses Transparency, Provenance, And Anti-money Laundering Compliance In The Art Market Today

The Indian art market functions through two overlapping but distinct spaces – the primary market, where emerging and established artists sell their works (often through private galleries), and the secondary market...

India Government

AL

Aarna Law

Supreme Court Denies Tax Treaty Relief Under India-Mauritius DTAA For Tiger Global's Flipkart–Walmart Exit

On January 15, 2026, the Supreme Court of India delivered a landmark judgment in Authority for Advance Rulings (Income Tax) v. Tiger Global International II Holdings...

AP

Argus Partners

GST Notices For Assessment Years: What Companies Need To Know, Why They Receive Them And How They Must Respond

As India's Goods and Services Tax (GST) regime enters a more mature phase, tax authorities have increasingly shifted focus from transition issues to enforcement, audits, and retrospective scrutiny.

KS

King, Stubb & Kasiva

ITAT Delhi Rejects The Allegation Of Constitution Of Permanent Establishment Of Foreign Enterprise Having Subsidiaries In India Sans Satisfaction Of Disposal Test

VA

Vaish Associates Advocates

Customs And GST Alert - January 2026.

VA

Vaish Associates Advocates

Understanding The Nuances Of Taxation Aspects For Cross Border Transactions In India

AA

Ahlawat & Associates

The Jurisdictional Tussle Between GST And Customs Authorities

LS

Lakshmikumaran & Sridharan

Doctrine Of Mutuality – The Never-Ending Saga

AC

Aurtus Consulting LLP

The Digital Frontier: Navigating The 'Virtual Service PE' In International Taxation

LS

Lakshmikumaran & Sridharan

Kerala HC upholds proviso to section 194A(3) of Income tax Act, 1961 for high-turnover co-operative societies

AC

Aurtus Consulting LLP

Merck Life Science Private Limited Vs Union Of India & Ors [ WP 27259 Of 2024], Dated 7 November 2025.

AC

Aurtus Consulting LLP

Cash Compensation For Delay In Flat Handover Not Taxable Under Section 50C

AC

Aurtus Consulting LLP

India's New Labour Codes And Their Tax Implications

India Employment

KS

King, Stubb & Kasiva

Kerala HC upholds proviso to section 194A(3) of Income tax Act, 1961 for high-turnover co-operative societies

The Hon'ble Kerala High Court (hereinafter referred to as ‘the Court') in the case of Vellangallur Peoples Welfare Co-Operative Society Ltd v. Union of India has upheld the Finance Act 2020 amendment to Section 194A(3)...

AC

Aurtus Consulting LLP

Merck Life Science Private Limited Vs Union Of India & Ors [ WP 27259 Of 2024], Dated 7 November 2025.

The two-year limitation period prescribed by law for refund claim of tax wrongly paid is merely directory in nature and not mandatory; legitimate refund claim cannot be denied on the ground of limitation.

AC

Aurtus Consulting LLP

Cash Compensation For Delay In Flat Handover Not Taxable Under Section 50C

Suvarna Chandrakant Bhojane (‘the Assessee'), had entered into a development agreement for construction of flats on her land.

AC

Aurtus Consulting LLP

India's New Labour Codes And Their Tax Implications

While the narrative around the labour codes has largely focused on industrial relations, employment flexibility, and worker protection, their implications on taxation and payroll structuring are equally far-reaching.

India Employment

KS

King, Stubb & Kasiva

Godfrey Phillips India Limited vs Commissioner, Central Tax, New Delhi [Service Tax Appeal No. 51478 Of 2022] Dated December 5, 2025

AC

Aurtus Consulting LLP

ITAT Rules On Interplay Between Section 115BAA And Section 112 Of ITA

To promote growth and investment, the Legislature by way of the Taxation Laws (Amendment) Act, 2019, inter alia, inserted Section 115BAA in the Income-tax Act...

AP

AZB & Partners

India Notifies New India-Qatar DTAA: Key Changes And Implications

India recently notified the new Double Taxation Avoidance Agreement (‘ New DTAA'), entered into with the state of Qatar, on October 24, 2025.

AP

AZB & Partners

ITAT Ruling On Netflix India : Rejects Re-characterization Of Limited Risk Distributor

The Mumbai bench of Income Tax Appellate Tribunal (ITAT), on 17th October 2025, issued a ruling in favour of Netflix Entertainment Services India LLP...

AC

Aurtus Consulting LLP

No Footprint, No PE: Delhi HC's Recent Ruling On Virtual Service PE Under India-Singapore DTAA

In today's fast-paced world, where virtual work arrangements are increasingly common, tax authorities are seeking...

AP

AZB & Partners

Section 8 Companies In India: A Thorough Legal, Compliance, And Governance Examination

India Commercial

LP

Legitpro Law

Delhi High Court Upholds Non-taxability Of Fees Paid To International Law Firm, Overrules Virtual PE Theory

KC

Khaitan & Co LLP

Aurtus Service Tax Flash Alert - Godfrey Phillips India Limited vs Commissioner, Central Tax, New Delhi [Service Tax Appeal No. 51478 Of 2022] Dated December 5, 2025

India Commercial

AC

Aurtus Consulting LLP

India's Capital Gains Accounts Scheme Goes Digital: Consequences Of The 2025 Amendment For Taxpayers

LP

Legitpro Law

Are Goods Brought In On Lease Basis From FTWZ To DTA Exempt From Levy Of IGST? – CAAR Rules In Favour

LS

Lakshmikumaran & Sridharan

Seminal Decision Of The Delhi High Court On Constitution Of Service Permanent Establishment

VA

Vaish Associates Advocates

CBDT Issues Procedural Clarity To Implement MAP Resolution

NP

Nexdigm Private Limited

Customs And GST Alert - December 2025

VA

Vaish Associates Advocates

Parliament Passes Comprehensive Reform Ahead Of GST Compensation Cess Phaseout

White And Brief Advocates And Solicitors

Global Capabilities Centres(GCCs): Navigating U.S. Immigration Barriers Through Offshore Talent Hubs Part 1- Direct Tax

India Immigration

KC

Kochhar & Co.

Temporary Lull Not Cessation Of Business – Rules Supreme Court!

AP

AZB & Partners

Tax Street – October 2025

NP

Nexdigm Private Limited

Discretion, Not Default – Penalty Under The Black Money Act

AP

AZB & Partners

Non-disclosure Of Foreign Assets In The ITR: Ownership, Valuation & Threshold For Penalty Under The Black Money Act

LS

Lakshmikumaran & Sridharan

Mumbai Tribunal Grants Treaty Exemption To Singapore Company On Sale Of Grandfathered Shares; Dismisses Allegations Of Conduit Entity And PPT Applicability

KC

Khaitan & Co LLP

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Latest Videos

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Legal Podcast Powered By INDIA LAW LLP Episode No 2 ( MSME )

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IndiaLaw LLP

[Live] Regulatory Framework For Doing Business In Portugal & India: Opportunities & Challenges (Video)

HS

Hammurabi & Solomon

Validity Of A Notice For Re Assessment Under Income Tax Act, 1961 Against A Struck Off Company (Video)

SL

Shraff Legal Advocates

Tax Issues In M&A Earn Outs With Ritu Shaktawat (Video)

KC

Khaitan & Co LLP

Faceless Assessments - Laudable Initiative But Riddled With Challenges (Part-II) (Video)

VA

Vaish Associates Advocates

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